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RCWs
>
Title 11
>
Chapter 11.104B
Complete Chapter
HTML
PDF
Chapter
11.104B
RCW
UNIFORM FIDUCIARY INCOME AND PRINCIPAL ACT
Sections
ARTICLE 1
GENERAL PROVISIONS
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11.104B.001
Short title.
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11.104B.005
Definitions.
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11.104B.010
Scope.
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11.104B.020
Governing law.
ARTICLE 2
FIDUCIARY DUTIES
—
JUDICIAL REVIEW
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11.104B.050
Fiduciary duties
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General principles.
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11.104B.060
Fiduciary duties
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Judicial review of exercise of discretionary power
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Request for instruction.
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11.104B.070
Fiduciary duties
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Power to adjust.
ARTICLE 3
UNITRUSTS
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11.104B.100
Unitrusts
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Definitions.
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11.104B.110
Unitrusts
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Application
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Duties and remedies.
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11.104B.120
Unitrusts
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Authority of fiduciary.
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11.104B.130
Unitrusts
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Notice.
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11.104B.140
Unitrusts
—
Unitrust policies.
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11.104B.150
Unitrusts
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Unitrust rates.
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11.104B.160
Unitrusts
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Applicable value.
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11.104B.170
Unitrusts
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Period.
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11.104B.180
Unitrust
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Special tax benefits
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Other rules.
ARTICLE 4
ALLOCATION OF RECEIPTS
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11.104B.200
Receipts from entities
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Character.
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11.104B.210
Receipts from entities
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Distributions from trusts and estates.
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11.104B.220
Receipts from entities
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Businesses and other activities conducted by fiduciary.
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11.104B.230
Receipts not normally apportioned
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Principal receipts.
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11.104B.240
Receipts not normally apportioned
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Rental property.
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11.104B.250
Receipts not normally apportioned
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Receipt on obligation to be paid in money.
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11.104B.260
Receipts not normally apportioned
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Insurance policies and contracts.
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11.104B.270
Receipts normally apportioned
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Insubstantial allocation not required.
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11.104B.280
Receipts normally apportioned
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Deferred compensation, annuities, and similar payments.
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11.104B.290
Receipts normally apportioned
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Liquidating assets.
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11.104B.300
Receipts normally apportioned
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Minerals, water, and other natural resources.
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11.104B.310
Receipts normally apportioned
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Timber.
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11.104B.320
Receipts normally apportioned
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Marital deduction property not productive of income.
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11.104B.330
Receipts normally apportioned
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Derivatives and options.
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11.104B.340
Receipts normally apportioned
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Asset-backed securities.
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11.104B.350
Receipts normally apportioned
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Other financial instruments and arrangements.
ARTICLE 5
ALLOCATION OF DISBURSEMENTS
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11.104B.400
Disbursements
—
Disbursement from income.
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11.104B.410
Disbursements
—
Disbursement from principal.
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11.104B.420
Disbursements
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Transfer from income to principal for depreciation.
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11.104B.430
Disbursements
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Reimbursement of income from principal.
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11.104B.440
Disbursements
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Reimbursement of principal from income.
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11.104B.450
Disbursements
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Income taxes.
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11.104B.460
Disbursements
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Adjustment between income and principal because of taxes.
ARTICLE 6
DEATH OF INDIVIDUAL OR TERMINATION OF INCOME INTEREST
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11.104B.500
Death or termination of interest
—
Determination and distribution of net income.
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11.104B.510
Death or termination of interest
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Distribution to successor beneficiary.
ARTICLE 7
APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST
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11.104B.550
Death or termination of interest
—
When right to income begins and ends.
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11.104B.560
Death or termination of interest
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Apportionment of receipts and disbursements when decedent dies or income interest begins.
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11.104B.570
Death or termination of interest
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Apportionment when income interest ends.
ARTICLE 8
MISCELLANEOUS PROVISIONS
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11.104B.900
Uniformity of application and construction.
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11.104B.901
Relation to electronic signatures in global and national commerce act.
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11.104B.902
Application.
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11.104B.903
Application of chapter
11.96A
RCW.
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11.104B.904
Construction
—
Chapter applicable to state registered domestic partnerships
—
2009 c 521.
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11.104B.905
Effective date
—
2021 c 140 ss 2101-2806.
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